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IS 19/01
28 Feb 2019

Income tax – application of schedular payment rules to non-resident directors' fees

IS 19/01 considers when tax must be withheld from directors’ fees paid to non-residents, and discusses when directors’ fees paid to non-residents are considered to have a New Zealand source. It then considers when and how much tax must be withheld and paid to the Commissioner, if withholding is required.

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